Commonwealth Numbered Acts

EXPORT MARKET DEVELOPMENT GRANTS ACT 1974 No. 154 of 1974 - SECT 18

18. Where, upon application by a claimant, the Board is satisfied that, by
reason of the fact that-

   (a)  the whole or part of the export earnings resulting from eligible
        expenditure incurred by the claimant has not accrued, or will not
        accrue, to the claimant in the same period as the period during which
        the expenditure was incurred; or

   (b)  the export earnings of the claimant in respect of a period have been,
        or will be, reduced as a result of abnormal trading conditions, or
        other extraordinary circumstances, beyond the claimant's control, the
        Board may, if it thinks fit, distribute the eligible expenditure or
        the export earnings, or both, of the claimant between any 2 or more
        grant years in such manner as it considers appropriate.